7503 has the effect of an extension only when a taxpayer performs an act on the next succeeding day that is not a Saturday, Sunday, or legal holiday after a Saturday, Sunday, or legal holiday that would otherwise be the last day prescribed for performing the act.

71-21 allows accrual-method taxpayers to defer the inclusion of payments received (or amounts due and payable) in one tax year if the payments are attributable to services to be performed by the end of the next succeeding tax year.

The number of students scoring in the bottom two Missouri Assessment Program achievement levels suggests that the strategies we currently use are not consistently succeeding with all of our students," said Dr.

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